Audit Program for Test of Controls over Sales

Florendo, Villegas, Casintahan and Associates

Test of Controls: Sales
December 31, 2015

Audit Procedures

1. Compare remittances or the details of

cash
receipts with the entries in the receipts
book.

2. Compare the recorded receipts with

individual deposits as shown by bank
statement.
3. Compare the composition of
authenticated duplicate deposit slips
with the recorded receipts.
4. Compare the recorded receipts with
an independent record prepared before
receipts are transmitted to the cashier.
5. Test of cash discounts and other
allowances or credits.
6. Test postings to the general ledger to
the customers ledger, and to other
subsidiary ledger.
7. Review cash receipts for unusual
items.

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Done
By

Date